Risk Reporting During a Crisis: Evidence from the Egyptian Capital Market

Research purpose: This paper examines corporate risk disclosure (CRD) practices and determinants in the annual reports of Egyptian listed companies during the 2011 political crisis (uprising) in Egypt. Design/Methodology/Approach: Content analysis of the annual reports of a sample of nonfinancial listed companies representing different industry sectors was conducted to investigate attributes and factors underlying their risk disclosures. Findings: The findings demonstrate that companies disclosed more monetary, future and good risk information. The results show a positive and significant relationship between company size and the level of CRD, a positive but insignificant relationship between the extent of CRD and some company-specific characteristics: industry type, profitability and cross-listing, and a negative and insignificant relationship between corporate reserves and the level of CRD. Research Limitations/Implications: A larger sample size would be needed for greater generalization of the findings. This study extends the literature on CRD by examining CRD practices at a time of current and ongoing crisis. However, more research is needed to examine variations in CRD practices before and after the 2011 political crisis. Practical Implications: The results could be used by information users, companies and the capital market authority to inform policy-making and tighten regulations to improve CRD. Recommendations are made for improving the quality and informativeness of risk information. Originality/Value: It is important to investigate CRD practices, considering the dearth of research, particularly in emerging capital markets and during crises, when companies are exposed to more, especially uncontrollable, risks. This study fills a void in literature by examining CRD practices during the 2011 political crisis in Egypt

Dynamic and static measures of growth among pre- and postmenarcheal females in rural Bangladesh

Height and weight for age and height and weight velocity are examined in a sample of Bangladeshi adolescents aged 10–20 years with an average age at menarche of 15.8 years. Interpopulation differences between pre- and postmenarcheal girls are assessed and age patterns are compared to standards of U.S. and British adolescents. Bangladeshi adolescents are shorter and lighter for their age and lighter for their height than are U.S. adolescents. The growth spurt in height and weight is delayed and spread out over time, and growth rates are lower throughout the spurt when compared to British and U.S. girls. As in developed countries, most girls attain menarche after peak height velocity, while weight gain per year is highest around the time of menarche. There is no significant relationship between age at menarche and height or weight at menarche.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/38544/1/1310020307_ftp.pd

Egyptian women entrepreneurs : profiles of success

This publication brings together the profiles of ten Egyptian women entrepreneurs who represent five decades of entrepreneurial history. Collectively these 10 women create jobs for over 700 workers. Championing entrepreneurial women means promotion and awareness-raising as critical elements in changing the business environment in which women operate. One of the factors influencing the level of women’s entrepreneurial activity is the low participation of women in the workforce, which is lower in Egypt than in most non-Arab countries. Even so, there are 630,000 woman-owned micro and small enterprises (MSEs); about 60,000 of these employ between 10 and 49 people

Enhancing competitiveness for SMEs in Egypt : general framework and action plan

Arabic version available in IDRC Digital Librar

SMEPol Roundtable MSME Data Report [Arabic language]

Text in Arabi

Enhancing competitiveness for SMEs in Egypt : general framework and action plan [Arabic version]

English version available in IDRC Digital Librar